The tariff classification of three women’s knit garments from Hong Kong and Taiwan

NY H89689 April 5, 2002 CLA-2-61:RR:NC:TA:359 H89689 CATEGORY: Classification TARIFF NO.: 6110.30.3035; 6102.30.2010 Mr. James J. Kelly Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of three women’s knit garments from Hong Kong and Taiwan Dear Mr. Kelly: In your letter dated March 25, 2002, on behalf of Jones Apparel Group USA, Inc., you requested a tariff classification ruling. You submitted three samples. Style M2551626 is a woman’s vest that consists of two layers bonded together. The outer layer is made from 68% polyester, 32% acrylic knit fabric which has a hand and an appearance of suede fabric, while the inner layer is made from 100% polyester, sherpa knit fabric. The vest features a hood, oversized armholes, a full front opening with a zipper closure, and 2 front patch pockets at the waist. Style M421A3627 is a woman’s jacket that is made from 100% polyester, double-faced knit fabric, which is napped on both sides. The outer surface of the jacket measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a mock collar, long hemmed sleeves, a full front opening with a zipper closure, 2 front vertical inset pockets at the waist, and a hemmed bottom. Style S3TAZ8387 is a woman’s jacket that is made from 100% polyester, knit fabric. The jacket features a mock ribbed collar, long sleeves with ribbed cuffs, a full front opening with a zipper closure, 2 front vertical inset pockets, and a ribbed bottom. “Polo Jeans Company U.S.A” is embroidered on the left chest. Your samples are being returned. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…(vests) and similar articles, knitted: of man made fibers: other…other: vests, other than sweater vests: women’s. The duty rate will be 32.4% ad valorem. The applicable subheading for the two jackets will be 6102.30.2010, which provides for women’s overcoats…and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The duty rate will be 28.6% ad valorem. The vest falls within textile category designation 659. Each of the jackets falls in category 635. Based upon international textile trade agreements products of Hong Kong and Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division